Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)

Penerapan Prinsip Keseimbangan Antara Kepentingan Umum dan Swasta dalam Peraturan Perpajakan

Khairani Awaliyah Matondang (Unknown)
Hernita Siagian (Universitas Negeri Medan)
Novita Br Kaban (Universitas Negeri Medan)
Marshanda Hutagalung (Universitas Negeri Medan)

Article Info

Publish Date
01 Jun 2024

Abstract

The government in Indonesia itself carries out its duties and objectives within a government agency, written in article 1 paragraph 2 of the 1945 constitution. In 1962 Harberger stated that a tax burden theory was final by imposing a general consideration, which would be used in international trade. This research uses a qualitative method, namely a research method used to explain an event or social activity. This research aims to understand an event that will be studied in a comprehensive way. A country's income is obtained from its people, it can be seen from the method of tax revenue or some of it comes from the natural wealth of a particular country. Tax has the meaning of handing over property/wealth from a person or organization to a state agency or government of a country. An object of tax collection or receipt is an object that is almost the same as that object. A principle of tax revenue is basically a guideline for aligning government tasks.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...